Socio-instrumental Service Modelling: An Inquiry on e-Services for Tax Declarations

  • Göran Goldkuhl
Part of the Lecture Notes in Business Information Processing book series (LNBIP, volume 39)


A socio-instrumental service modelling approach is presented through a tax declaration case study. Three different service alternatives have been investigated (two paper form alternatives and one e-service). These service alternatives have been studied through service interaction modelling, contextual service definitions and service pattern analysis. Service effects have been identified at both service parties; the service provider (the Tax Agency) and the service clients (companies). These service effects were dependent on affordances of services and service pre-conditions. These affordances can be of both social and technical-instrumental character. This study has contributed with service modelling methods and a new socio-instrumental conceptualisation of services. Important new notions are: reciprocal service effect, interdependence of services and service pre-conditions, unintended service affordances, reciprocal facilitation through service interaction. These concepts lead to the new concept of co-service.


Service e-service service modelling co-service e-government socio-instrumental pragmatism evaluation practical inquiry 


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Copyright information

© IFIP International Federation for Information Processing 2009

Authors and Affiliations

  • Göran Goldkuhl
    • 1
  1. 1.Department of Management and EngineeringLinköping UniversityLinköpingSweden

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